TDS on Monthly Expenses Provission

This discussion clarifies when Tax Deducted at Source (TDS) should be applied to monthly expenses. It highlights that TDS is triggered by the invoice or payment date, not merely by making a provision for the expense in accounting. The consensus is that TDS should be deducted when the invoice is received or payment is made, particularly for services like factory worker salaries invoiced by a third party, rather than based on a monthly provision for financial reporting.